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Question:
The export processing enterprise plans to buy the raw material as Wood Scrap MDF / PB to burn the boiler to power the machines for production from domestic enterprises. According to Circular 38/2015 / TT-BTC, there is no regulation that export processing enterprises buy scrap from domestic enterprises. According to Decree 38/2015 / ND-CP on material and waste management, there is no regulation on EPEs to buy scrap from domestic enterprises. So are we allowed to buy this wood scrap from inland to burn the boiler and open the declaration under what kind.

Reply:

Scrap MDF / PB is not on the List of goods banned or conditionally exported, so it is allowed to be exported to the EPE for the purpose of production according to the objectives specified in the issued EPE investment certificate.

Pursuant to Clause 1, Article 74 of the Finance Ministry's Circular 38/2015 / TT-BTC dated March 25, 2015:

    “Article 74. General principles

    1. Goods imported in service of the production of export products of export processing enterprises (hereinafter referred to as EPEs) must go through customs procedures as prescribed and be used strictly for production purposes, except for In the following cases, an EPE is allowed to choose whether or not to follow customs procedures:

     a) Goods purchased and sold between EPEs;

     b) Goods being construction materials, stationery, food, food, consumer goods purchased from inland to build works, serving the administration of office apparatus and daily life of officials and public employees. employees working at EPEs;

   c) Goods circulated internally within an EPE, circulated between EPEs in the same export processing zone;

    d) Goods of the EPEs belonging to a corporation or system of companies in Vietnam, with dependent accounting;

    dd) Goods brought into or out of the EPE for warranty, repair or implementation of a number of stages in production activities such as sorting, packaging, and repackaging.

In case of failure to follow customs procedures, the EPE shall make and store documents and detailed books on tracking of incoming and outgoing goods according to the Finance Ministry's regulations on goods purchase and sale, the accounting and inspection regime. accounting, clearly defining the purpose and source of the goods ”

    Pursuant to Clause 3, Article 75 of the Finance Ministry's Circular No. 38/2015 / TT-BTC dated March 25, 2015:

“Article 75. Customs procedures for export and import goods of EPEs

3. For goods purchased or sold between EPEs and domestic enterprises

EPEs and domestic enterprises shall carry out on-spot export and import customs procedures according to the respective form specified in Article 86 of this Circular ”

EPEs are allowed to buy and sell goods domestically as stated above for production and to open declarations in the form of on-spot import and export as mentioned above. Type of company declaration is done according to Official Letter 2765 / TCHQ-GSQL of General Department of Customs, company can refer to open A12 type declaration.